Results 81 to 90 of about 20,799 (339)

Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions

, 2018
In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process.
Späth, Godefroy, Trampler, Robert
openaire   +1 more source

Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model [PDF]

The objective of this paper is to illustrate that the change in shareholders’ attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. This study is based on four countries (Great Britain, the
Ding, Yuan, Richard, Jacques, Stolowy, Hervé   +2 more
core  

Insights from the Presidential Addresses to the Agricultural Economics Society

Journal of Agricultural Economics, EarlyView.
ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley   +1 more source

Goodwill Impairment: evidências de gerenciamento de resultados contábeis nas empresas brasileiras

Enfoque
Objetivo: Analisar se as empresas fazem uso da discricionariedade envolvida com o reconhecimento do goodwill impairment (GI) para praticar gerenciamento de resultados contábeis (GRC), especificamente via income smoothing e small loss avoidance ...
Eli Rogério Delgado, Verônica de Fátima Santana   +1 more
doaj   +1 more source

Impairment of Assets or Impairment of Financial Information? [PDF]

, 2007
This paper begins with overviews of the Statements of Financial Accounting Standards (SFAS) No. 144 and No. 142 as they pertain to impairments. Subsequent to the overviews, a conceptual evaluation considers how the impairment standards are related to ...
Giannini, Emily
core   +1 more source

Frontline Managers' Calling, Balancing Act in HR Implementation, and Team Performance: An Empirical Examination

Human Resource Management Journal, EarlyView.
ABSTRACT Frontline managers' (FLMs) involvement in HR execution has been proven imperative for an effective HR system. It is unclear, however, how FLMs can reconcile competing pressures for HR consistency versus idiosyncratic HR implementation (i.e., HR I‐deals) and demonstrate a balanced HR enactment.
Jongwook Pak, Hossein Heidarian Ghaleh, Muhammad Naseer Akhtar, Shazaib Butt, Richard Courtney, Usman Talat   +5 more
wiley   +1 more source

Proposed subsequent accounting for goodwill: Comparison of IASB and FASB

China Journal of Accounting Studies
Since the release and implementation of SFAS No.141 and No.142, there has been a continuous controversy over whether to apply the impairment-only or the amortisation-and-impairment method for subsequent goodwill accounting.
Yanshan Li, Junsheng Zhang
doaj   +1 more source

Iberian markets reaction to goodwill and goodwill impairments

, 2019
This study aims to analyse in what extent goodwill and goodwill impairment losses are relevant to the market value of Iberian listed companies in the period from 2006 to 2015. The sample includes entities belonging to the PSI-20 index and the IBEX-25 index.
Pinho, Carlos, Maldonado, Isabel, Lobo, Carla Azevedo   +2 more
openaire   +1 more source

Power Transition and Pragmatic Adaptation: Iran's Strategic Approach to China, Russia and the GCC

Global Policy, EarlyView.
ABSTRACT This study examines how Iranian strategic thinkers conceptualise the country's ‘Look East’ policy (i.e., relations with China and Russia) and the GCC states. Using thematic qualitative content analysis of approximately 70 documents from Iranian state official, advisory and academic institutions (2015–2025), it reveals that Iran's eastward ...
Sara Bazoobandi
wiley   +1 more source

What determines goodwill impairment?

, 2009
This study investigates determinants of goodwill impairment decisions and their disclosure quality. Under IAS36 goodwill is subject to an annual impairment test in which the carrying amount of goodwill is not allowed to exceed the recoverable amount. However, valuing this recoverable amount is subject to substantial managerial discretion. Therefore, we
Verriest, Arnt, Gaeremynck, Ann
openaire   +1 more source